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SENATE DOCKET, NO. 536 FILED ON: 1/13/2025
SENATE . . . . . . . . . . . . . . No. 2028
The Commonwealth of Massachusetts
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PRESENTED BY:
Jason M. Lewis
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the sales tax.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Jason M. LewisFifth Middlesex 1 of 1
SENATE DOCKET, NO. 536 FILED ON: 1/13/2025
SENATE . . . . . . . . . . . . . . No. 2028
By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2028) of Jason M. Lewis relative to
the sales tax for certain purchases by rental companies. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1869 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to the sales tax.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Notwithstanding the provisions of Section 8 of Chapter 64H of the General Laws or any
2general or special law or regulation to the contrary, including 830 CMR 64H,25,1(7), the
3purchase of a motor vehicle, trailer, or other vehicle by a rental company as so defined in section
432E ½ of chapter 175 of the general laws shall not be considered an exempt use from the sales
5tax at retail.